TMI Blog2020 (9) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was under his treatment for depression with anxiety disorder for the last two years. AO still levied the penalty saying that this is not sufficient reason for non-compliance of notice and therefore the AO has absolutely overlooked the facts on record which are genuine. Neither the AO nor the CIT(A) has brought on record anything against the evidences furnished by the assessee regarding his ill-health. We are of the considered view that this is not a fit case for imposition of penalty u/s. 271(1)(b) - we delete the penalty and allow the appeals of the assessee. Penalty u/s 271F - non-filing of return of income u/s 139(1) - HELD THAT:- DR has not made out a case wherein the provisions of Sec.271F of the Act are so stringent that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee is the confirmation of the penalty u/s 271(1)(b) of the Act for ₹ 10,000/-. That for the other appeal i.e., I.T.A.No.1612/PUN/2017, the assessee is aggrieved with the confirmation of the penalty levied u/s 271F of the Act. At the time of hearing, both the parties herein agreed that the facts and circumstances are common in all these appeals and the issues are also similar. Therefore, all these appeals were heard together and are disposed of vide this consolidated order. 3. Briefly stated relevant facts regarding the imposition of penalty u/s 271(1)(b) of the Act is that the assessee is an individual engaged in the business of trading in building material, steel binding work etc. During the course of assessment proceedings, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances are identical for all these appeals relating to 271(1)(b) of the Act, the findings for A.Y. 2009-10 in assessee s own case (supra) may be followed and relief provided therein may also be given in these appeals. 4. Per contra, the learned Departmental Representative placed strong reliance on the order of the sub-ordinate authorities and contended that the assessee has not co-operated with the departmental proceedings. Therefore, the penalty levied is justified. 5. We have heard the rival contentions, perused the case records and considered the judicial pronouncements placed before us. That on the similar facts and circumstances, in assessee s own case for A.Y. 2009-10 (supra), we have held as follows : 7. We have per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught on record anything against the evidences furnished by the assessee regarding his ill-health. We are of the considered view that this is not a fit case for imposition of penalty u/s. 271(1)(b) of the Act and we therefore, delete the penalty and allow the appeal of assessee without going into the merits of the case. 6. The learned Departmental Representative also could not bring out any evidence nor could establish that the facts in assessee s own case in A.Y. 2009-10 was something different as compared to these appeals of the assessee before us. Nor he could place any decision of the Higher Forum on this issue in support of the Revenue. Since the facts are identical, we do not find any justification to deviate from our own view whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the facts on record are clear that the assessee was suffering from depression, medical illness and was under the treatment of a Doctor. The Department in their respective orders has not made out a case wherein the provisions of Sec.271F of the Act are so stringent that word by word, if Section 139(1) of the Act is not complied with, the penalty will be levied irrespective of any practical or reasonable situations brought on record. The superior courts have held the Income Tax Act to be a welfare legislation, meaning thereby that the tax-payer practical circumstances have to be looked into by the quasi judicial authority while undertaking assessment proceedings and penal proceedings. In this case, in the entire order of the learned Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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